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Expanding the Navy’s Managers’ Internal Control Program Capablity to Prepare for External Financial Audits. Monterrey, CA : Naval Postgraduate School , June , 2015

June 2015

Naval Postgraduate School

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From the abstract: “The Department of the Navy’s Managers’ Internal Control Program (MICP) is an important tool for ensuring the Department is well managed. In 2013, The Committee of Sponsoring Organizations of the Treadway Commission (COSO) added 17 principles to the five existing internal control components. In 2014, the Government Accountability Office’s (GAO) updated the Standards for Internal Control in the Federal Government and directed federal managers to adopt the update by fiscal year 2016. The Navy’s internal control program does not yet comply. After analyzing the content of the MICP against the COSO and GAO publications, this thesis developed templates to supplement the MICP in order to bring the Navy program into compliance and provide a tool for internal assessment that may aid commands as they prepare for external financial audits.”

Authors - Pagnucco, Jonathan P


Pagnucco, Jonathan P


Naval Postgraduate School


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